BLM81075 - Sale of lessor companies and similar arrangements: partnerships: quantifying the PM amount

This figure is calculated in the same way as for a company carrying on a business of leasing on its own account. See BLM80515

The following modifications are made to section 400:

  • 바카라 사이트˜Relevant company바카라 사이트™ is read as a reference to the partnership.
  • 바카라 사이트˜Associated company바카라 사이트™ is read as 바카라 사이트˜qualifying company.

In calculating the PM figure, adjustments are made to include plant or machinery assets transferred into the partnership from qualifying companies at the start of the day.

A 바카라 사이트˜qualifying company바카라 사이트™ is:

  1. the partner company that you are considering
  2. any company which is an associated company of that partner company
  3. any other partner company whose interest in the business falls
  4. any other partner company in relation to which there is a qualifying change of ownership on the day; and
  5. any company which is an associated company of any other partner company mentioned in (c) or (d).

See BLM81040.